Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
CENVAT credit - capital goods - imported two extruder machines - it is found that both the authorities below are reading a non-existent condition into the definition of capital goods which is impermissible. - AT
CENVAT credit - capital goods - imported two extruder machines - it is found that both the authorities below are reading a non-existent condition into the definition of capital goods which is impermissible. - AT
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